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Enrolled Agent requirements are quite simple when compared to other accounting and tax related qualifications.
There are two paths that you can become an EA:
We will go over them separately in detail.
One can become an Enrolled Agent by passing the Special Enrollment Examination (SEE), or more commonly known as the Enrolled Agent exam.
To qualify for the exam, all you need is a Preparer Tax Identification Number (PTIN). Nothing else.
To apply for PTIN, submit your personal information and individual tax return. As long as you don’t state any felony convictions or discrepancies with your federal tax obligations, you are granted the PTIN immediately after payment. The application process takes about 15 minutes from start to finish.
An individual can also become an Enrolled Agent by accumulating experience in the IRS and fulfill the criteria stated in Circular 230:
Applicants must have been regularly engaged in applying and interpreting the provisions of the Internal Revenue Code and the regulations relating to income, estate, gift, employment, or excise taxes.
Specifically, they need to fulfill the following criteria:
Number of Years of Experience
Nature of Job
It has to be “taxpayer-facing” field position. Examples include:
There is no specific education required to get qualified for the EA exam. However, it does not mean the exam itself is easy. Please check out the FAQ page for pass rate info and how hard this exam can get.
These are continuing professional education that an EA should take after passing the exam.
SEE exam (Special Enrollment Examination) is the official name for the Enrolled Agent exam. The requirement are the exactly the ones described here.
Most people go for the first track. To get started, check out these pages on:
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